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(1)This section applies to a UK heavy goods vehicle.
(2)HGV road user levy must be paid for all periods for which the vehicle is charged to vehicle excise duty.
(3)Where vehicle excise duty is paid for a year, the levy must be paid for the same year.
(4)Where vehicle excise duty is paid for 6 months, the levy must be paid for the same 6 months.
(5)Levy for a year is charged at the appropriate rate shown in the column headed “Yearly rate” in Table 1 in Schedule 1.
(6)Levy for 6 months is charged at the appropriate rate shown in the column headed “Half-yearly rate” in that Table.
(7)The appropriate rate depends on what Band the vehicle is in, and this is given by paragraphs 2 to 4 of that Schedule and Tables 2 to 5.
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